Chelsea Operates an Illegal Gambling Enterprise Out of Her Restaurant

Multiple Choice

Chelsea operates an illegal gambling enterprise out of her restaurant. Considering only the following expenses, what amount can Chelsea deduct?
?
$$\begin{array} { l r } \text { Buil ding rent } & \$ 34,000 \\\text { Secretarial services } & 12,000 \\\text { Payments to off-duty policemen to provide security } & 20,000 \\\text { Lease payments for cars given to health inspectors } & 18,000\end{array}$$

A) $- 0 -
B) $46,000
C) $66,000
D) $72,000
E) $84,000